权益包含什么：OCI的中英文解读

中文段落：

权益，通常指股东权益，是企业在清算时分配给股东的剩余资产。股东权益由多个部分组成，其中包括股东的投资（股本）以及企业的留存收益。除了这些基本组成部分外，权益还包括其他综合收益（OCI），这是一个相对较为复杂的概念。

OCI，即其他综合收益，是指那些不是由企业日常经营活动产生的、不与股东投资直接相关的、但会影响股东权益的变动收益和费用项目。这些项目通常包括外币报表折算差额、现金流量套期储备、养老金资产和负债的公允价值变动等。OCI反映了企业非经营活动带来的经济影响，是全面收益报告的重要组成部分。

OCI的引入，使得企业的财务报告更加全面和透明。它帮助投资者和债权人更准确地了解企业的财务状况和经营成果，从而做出更明智的决策。同时，OCI也为企业提供了一个展示非经营性业绩的平台，有助于企业更好地评估和管理自身的风险。

英文段落：

Equity, commonly referred to as shareholders' equity, represents the residual assets that are distributed to shareholders in the event of a company's liquidation. Shareholders' equity is comprised of several components, including shareholders' investments (equity capital) and a company's retained earnings. Beyond these fundamental parts, equity also encompasses Other Comprehensive Income (OCI), a relatively complex concept.

OCI, which stands for Other Comprehensive Income, refers to gains and expenses that are not generated by a company's ongoing operations, are not directly related to shareholder investments, but do affect changes in shareholders' equity. These items typically include foreign currency translation adjustments, cash flow hedges, and changes in the fair value of pension assets and liabilities. OCI reflects the economic effects brought about by a company's non-operating activities and is an integral part of a comprehensive income report.

The introduction of OCI has made corporate financial reporting more comprehensive and transparent. It helps investors and creditors gain a more accurate understanding of a company's financial position and operating results, enabling them to make more informed decisions. At the same time, OCI provides a platform for companies to showcase their non-operating performance, assisting them in better assessing and managing their risks.